Use the Information Below to Answer the Following Question(s)

Multiple Choice

Use the information below to answer the following question(s) .Raymaster is a small computer software company which uses the account analysis method and has hired you to perform some management advisory services.The company sold 2,500 high quality payroll programs last year.
-What would be their estimated cost per unit if Raymaster expects to sell 2,000 units next year?

A) $300
B) $312
C) $370
D) $498
E) $500